Transfer Pricing Knowledge Management Systems

Journal
Plesner Rossing, J.C.; Pearson, T.C.
International
International Transfer Pricing Journal 2014 (Volume 21), No. 4
PriceUSD 45

This article discusses transfer pricing knowledge management systems, a neglected topic in the international transfer pricing and tax risk management literature. Key concepts of knowledge and knowledge management systems are introduced, followed by descriptions of the individual components of a transfer pricing knowledge management system. Finally, a guiding framework is proposed for the management of transfer pricing knowledge.